Search results

1 – 4 of 4
Article
Publication date: 28 March 2024

Tarjo Tarjo, Alexander Anggono, Zakik Zakik, Shahrina Md Nordin and Unggul Priyadi

This study aims to empirically examine the influence of Islamic corporate social responsibility (ICSR) on social welfare moderated by financial fraud.

Abstract

Purpose

This study aims to empirically examine the influence of Islamic corporate social responsibility (ICSR) on social welfare moderated by financial fraud.

Design/methodology/approach

The method used was the mix method. The number of respondents was 410. They combined the moderate regression analysis with PROCESS Andrew F Hayes to test the research hypothesis. After conducting the survey, it was continued by conducting interviews with the village community and the head of the village.

Findings

The first finding of this study is that ICSR has a significant positive effect on social welfare. The second finding is that financial fraud weakens the influence of ICSR on social welfare. The results of the interviews also confirmed the two findings of this study.

Research limitations/implications

The high level of bias in answering the questions is due to the low public knowledge of ICSR. In addition, the interviews still needed to involve the oil and gas companies and government.

Practical implications

The main implication is improving social welfare, especially for those affected by offshore oil drilling. Furthermore, stakeholders are more sensitive to the adverse effects of financial fraud. Finally, to make drilling companies more transparent and on target in implementing ICSR.

Originality/value

The main novelty in this research is using of the mixed method. In addition, applying financial fraud as a moderating variable is rarely studied empirically.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Open Access
Article
Publication date: 26 July 2021

Unggul Priyadi, Kurnia Dwi Sari Utami, Rifqi Muhammad and Peni Nugraheni

This study aims to examine the influence of internal and external factors on the credit risk (represented by nonperforming financing [NPF]) of Indonesian Sharīʿah rural banks…

7427

Abstract

Purpose

This study aims to examine the influence of internal and external factors on the credit risk (represented by nonperforming financing [NPF]) of Indonesian Sharīʿah rural banks (SRBs) – a type of Islamic bank that provides Islamic financial services especially to small and medium businesses in Indonesia. Internal variables comprise capital adequacy ratio (CAR), financing to deposit ratio (FDR), return on assets (ROA), operating expense ratio (OER), financing to value (FTV) and profit and loss sharing (PLS) financing ratio. External variables comprise inflation, economic growth and interest rate.

Design/methodology/approach

The study uses the annual reports of SRBs in Indonesia as secondary data for the years 2010–2019. Auto regressive distributed lag (ARDL) is used as the analysis method to examine the short-run and long-run relationships between the variables.

Findings

The findings indicate that four variables experienced a lag in the short run, namely, NPF, inflation, CAR and PLS, with different results recorded for each of the variables. Furthermore, the long-run results show that CAR and ROA influence the NPF of SRBs positively, whereas inflation and PLS have a negative influence on NPF. The rest of the variables – notably economic growth, interest rate, FDR, FTV and OER – do not have an influence on NPF in SRBs.

Research limitations/implications

The level of NPF in SRBs exceeds the provision of the Central Bank of Indonesia. The findings are expected to have implications for SRBs and the regulator to consider and to manage the factors related to NPF properly due to the important role of SRBs in small and medium businesses’ development.

Originality/value

This study measures the determinants of NPF using internal and external variables, including the addition of a dummy variable, notably FTV. This study also uses ARDL to analyze the financial policies involving data at the present time and lagged time.

Details

ISRA International Journal of Islamic Finance, vol. 13 no. 3
Type: Research Article
ISSN: 0128-1976

Keywords

Open Access
Article
Publication date: 5 November 2021

Beebee Salma Sairally

280

Abstract

Details

ISRA International Journal of Islamic Finance, vol. 13 no. 3
Type: Research Article
ISSN: 2289-4365

Article
Publication date: 28 February 2022

Nazhif Gifari, Laras Sitoayu, Rachmanida Nuzrina, Putri Ronitawati, Mury Kuswari and Teguh Jati Prasetyo

Obesity in adolescents has been a severe public health problem in developing countries in recent years. This study aims to assess the differences in socioeconomic, nutrition…

Abstract

Purpose

Obesity in adolescents has been a severe public health problem in developing countries in recent years. This study aims to assess the differences in socioeconomic, nutrition knowledge, breakfast habits, body image, physical activity, smoking, total sleep quality and nutrient intake between obese and non-obese adolescents.

Design/methodology/approach

This cross-sectional study with 2,432 adolescents (16–18 years) was conducted at senior high schools in DKI Jakarta from January to November 2019. Body image, percent body fat, nutrition intake and physical activity variables were collected.

Findings

This study found that more than 30% of adolescents in DKI Jakarta were overweight and obese. Overall, adolescents have a 56.3% positive body image, participate in moderate-intensity physical activity (49.02%), and smoke was found at a rate of 6.9%. The average total sleep quality was 71.3% fair and nutrient intakes 1599 ± 413 calories. The findings suggest that monthly income (p = 0.001, p = 0.016), energy intake (p = 0.005, p = 0.019) and total sleep quality (p = 0.008, p = 0.04) variables were consistently associated with nutritional status and percent body fat. Moreover, the body image perception (p = 0.035) variable had a negative correlation with nutritional status, and the smoking habits variable (p = 0.001) had a negative correlation with percent body fat.

Originality/value

This study provides empirical evidence that establishes the association between monthly income, energy intake, total sleep quality with nutritional status and body fat percentage in adolescents.

Details

Nutrition & Food Science, vol. 52 no. 8
Type: Research Article
ISSN: 0034-6659

Keywords

1 – 4 of 4